Change to the Estimated Effective Tax Rate Method for Tax Expense
First written in FY2017-Q3. 12 of 13 entries say "Restated". Latest entry: FY2023-Q3.
80 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」
The method of calculating quarterly income tax expense using the estimated effective tax rate for the consolidated fiscal year continued to be applied. - FY2022-Q3RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the third quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」
The method of calculating quarterly income tax expense using the estimated effective tax rate for the consolidated fiscal year continued to be applied. - FY2022-Q2RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year that includes the second quarter of the current consolidated fiscal year, and multiplying quarterly profit before income taxes by that estimated effective tax rate.」
The method of calculating quarterly income tax expense using the estimated effective tax rate for the consolidated fiscal year continued to be applied. - FY2022-Q1RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the first quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」
The method of calculating quarterly income tax expense using the estimated effective tax rate for the consolidated fiscal year continued to be applied. - FY2021-Q3RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the third quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」
The method of calculating quarterly income tax expense using the estimated effective tax rate for the consolidated fiscal year continued to be applied. - FY2020-Q3RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the third quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」
The method of calculating quarterly income tax expense using the estimated effective tax rate for the consolidated fiscal year continued to be applied. - FY2020-Q2RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year that includes the second quarter of the current consolidated fiscal year, and multiplying quarterly profit before income taxes by that estimated effective tax rate.」
The method of calculating quarterly income tax expense using the estimated effective tax rate for the consolidated fiscal year continued to be applied. - FY2019-Q3RestatedAnnual report
「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」
The method of calculating quarterly income tax expense using the estimated effective tax rate for the consolidated fiscal year continued to be applied. - FY2019-Q2RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year that includes the second quarter of the current consolidated fiscal year, and multiplying quarterly profit before income taxes by that estimated effective tax rate.」
The method of calculating quarterly income tax expense using the estimated effective tax rate for the consolidated fiscal year continued to be applied. - FY2018-Q3RestatedAnnual report
「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」
The method of calculating quarterly income tax expense using the estimated effective tax rate for the consolidated fiscal year continued to be applied. - FY2018-Q2RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year that includes the second quarter of the current consolidated fiscal year, and multiplying quarterly profit before income taxes by that estimated effective tax rate.」
The method of calculating quarterly income tax expense using the estimated effective tax rate for the consolidated fiscal year continued to be applied. - FY2018-Q1RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the first quarter of the current fiscal year, and multiplying pretax quarterly income by that estimated effective tax rate.」
The method of calculating income tax expense using the estimated effective tax rate for the consolidated fiscal year continued to be applied in the first quarter. - FY2017-Q3First statedAnnual report
「To further improve the efficiency of the Group's quarterly closing process, from the first quarter of the current consolidated fiscal year, we changed the calculation method so that tax expense is calculated by multiplying quarterly income before taxes by a reasonably estimated effective tax rate after applying tax-effect accounting to income before taxes for the consolidated fiscal year.」
To improve the efficiency of quarterly closing procedures, the method for calculating income tax expense was changed from the first quarter.